Who pays the levy at all
The levy is a charge on new floor space. According to GOV.UK guidance, most new development that creates 100 square metres or more of net additional floor space, or creates a new dwelling, is potentially liable. Councils that have adopted the levy publish a charge rate.
A rear extension, a loft or a garage conversion is typically far below 100 square metres. A new house, however small, is not exempt on size, because minor development that results in a new dwelling stays liable.
The exemption for your own extension
People who extend their own home can claim exemption. The criteria are that the main dwelling is your principal residence, that you have a material interest in it, which means a freehold or a lease with more than 7 years left, and that the extension enlarges the home without creating an additional dwelling.
Residential extensions under 100 square metres that are not part of a development creating a new dwelling are already exempt as minor development, so they need no claim. A larger extension needs a claim made before development commences, on the Residential Extension Claim (Form 9).
The other forms you may meet
An annex in the grounds of your home uses Form 8 for the exemption and a Commencement Notice, Form 6, before work starts. Failing to send the notice on time brings a surcharge. Selling or letting the annex within the three-year clawback period withdraws the exemption.
A self-build home uses an Assumption of Liability (Form 2) and a self-build claim (Form 7), plus a commencement notice, and the guidance says that failing to follow the steps within the timescales means the exemption will not be obtained.
There is no commencement notice requirement for a residential extension exemption. That is the one case where the process is lighter.
Why we include them in planning packages
The forms depend on facts that the drawings already contain: the floor areas, the nature of the extension and who lives there. So we prepare them from the same figures, and include them free in every planning package.
On their own, at £49, they suit a project where you have your own drawings and only need the paperwork to protect the exemption.
By the numbers
100 m²
Net additional floor space at or above which development is potentially liable, or any new dwelling.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
7 years
The unexpired term of a lease that counts as a material interest for an exemption claim.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
Form 9
The Residential Extension Claim, submitted before development commences for an exempt extension of 100 m² or more.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
Form 8
The Residential Annex Extension Claim, with a commencement notice before work on an annex starts.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
Form 6
The Commencement Notice; late submission for an annex or self-build brings a surcharge.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
3 years
The clawback period after which letting or selling an exempt annex no longer withdraws the exemption.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
None
Commencement notices needed for a residential extension exemption.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
Levy form costs: common questions
Does every London council charge the levy?
Only councils that have adopted it do, at rates they set. The rules for exemption are national, so the forms are the same everywhere. We check whether your council charges before you pay for them.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
What if I start work before sending the form?
For an extension claim, the claim must be submitted to the council before development commences. Starting first risks losing the exemption, so we time the forms before the builder starts.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
Do my forms change if the permission is amended?
The guidance says that a section 73 amendment does not need a new commencement notice where one was already given. If the exemption amount changes, a new claim may be needed, and we check.
Source: Community Infrastructure Levy, planning practice guidance (GOV.UK)
Sources
About the author. Ben Shaukat is Managing Director of Property Architecture Ltd, which trades as Planning Drawings.
Published by Planning Drawings. Checked against the sources above on . Planning rules change; check your council before you build.